Being funny takes wit and the ability to see the irony in things. Quick witted. Then there's the physically funny who pull funny faces or fall over and walk into glass windows type of funny.
I think one of the things that makes me laugh the most are when people don't actually mean to be funny and it just happens. I also likes subtle jokes slipped into a conversation. I think it's the how laid back the person is the spontaniousness of it. (good I mascaraed a word back there didn't I?)
I am funny looking. That makes me funny.
A quick wit and comic timing
I like somone who has a nice sense of humor and is easy going. SOmeone who makes me feel calm and happy. Or relives some stress... it has to have a hint of truth to it.